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企業(yè)新會(huì)計(jì)準(zhǔn)則中規(guī)定：應(yīng)收及預(yù)付款應(yīng)當(dāng)按實(shí)際發(fā)生額記賬。主要內(nèi)容包括：(1)明確劃分責(zé)任范圍，對(duì)公司全部的客戶的欠款盡可能地落實(shí)到個(gè)人；(2)明確規(guī)定在應(yīng)收賬款未完全收回之前，責(zé)任人不得調(diào)離企業(yè)；(3)明確規(guī)定各人的職權(quán)范圍，對(duì)超限額賒銷或未經(jīng)審批賒銷的應(yīng)予以處罰，并承擔(dān)由此而產(chǎn)生的后果；(4)明確規(guī)定隱瞞、變更應(yīng)收賬款事項(xiàng)應(yīng)負(fù)的各種責(zé)任；(5)明確規(guī)定由于信用部門(mén)人員徇私舞弊，調(diào)查不實(shí)而產(chǎn)生壞賬應(yīng)負(fù)的責(zé)任；(6)明確規(guī)定責(zé)任的監(jiān)督部門(mén)，防止責(zé)任管理流于形式。 。一直以來(lái)我國(guó)企業(yè)普遍缺乏“信用”的觀念，事前的資信評(píng)估非常薄弱，缺乏規(guī)范的信用銷售程序予以約束，企業(yè)大量的信用銷售往往取決于行政干預(yù)或少數(shù)人、領(lǐng)導(dǎo)者的主觀喜好，結(jié)果導(dǎo)致大量應(yīng)收賬款不能如期收回。廣義的應(yīng)收賬款，指公司所有的債權(quán)資產(chǎn)，包括對(duì)個(gè)人、公司及其它債務(wù)人，所有的貨幣請(qǐng)求權(quán)。 畢 業(yè) 論 文學(xué)生姓名： 考籍號(hào)：專業(yè)年級(jí)： 會(huì)計(jì)電算化09級(jí) 題 目：企業(yè)應(yīng)收賬款管理中存在的問(wèn)題和對(duì)策 指導(dǎo)教師： 　　 講師 評(píng)閱教師： 　 講師 2012年09月目 錄1 引言 42 應(yīng)收賬款的定義 43 企業(yè)應(yīng)收賬款管理中存在的問(wèn)題 4，缺乏規(guī)范程序 4 4，增加壞賬風(fēng)險(xiǎn) 5 5 54 企業(yè)應(yīng)收賬款管理策略 5 5 5 6 5結(jié) 論 7致 謝 8參 考 文 獻(xiàn) 9摘 要 在市場(chǎng)經(jīng)濟(jì)條件下，存在著激烈的市場(chǎng)競(jìng)爭(zhēng)， 企業(yè)為了搶先占領(lǐng)市場(chǎng)、擴(kuò)大銷售可能采取賒銷方式，增加銷售收入，致使形成應(yīng)收賬款，即企業(yè)在經(jīng)營(yíng)過(guò)程中發(fā)生的債權(quán)，因此銷售貨款的收回，減少壞帳損失是企業(yè)應(yīng)收賬款管理的重要內(nèi)容之一。因此廣義的應(yīng)收賬款，又稱為應(yīng)收款項(xiàng)。 。很多企業(yè)未建立應(yīng)收賬款跟蹤控制制度或未遵守制度。當(dāng)然，對(duì)于企業(yè)內(nèi)部管理來(lái)說(shuō)，責(zé)、權(quán)、利是不可分的，應(yīng)收賬款的清收與責(zé)任人的 經(jīng)濟(jì) 利益要掛鉤，目標(biāo)要具體、獎(jiǎng)罰要有力，要制訂嚴(yán)格的資金回籠考核制度，以實(shí)際收到貨款數(shù)作為賒銷申報(bào)人的考核目標(biāo)，這樣就可使銷售人員明確風(fēng)險(xiǎn)意識(shí)，加強(qiáng)貨款的回收。這說(shuō)明無(wú)論以何種方式或原因形成的應(yīng)收賬款，均應(yīng)按其實(shí)際發(fā)生額(或原賬面余額)入賬。UE9aQGn8xp$Ramp。ksv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z89AmUE9aQGn8xp$Ramp。ksv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z8vGtYM*Jgamp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^G89AmUE9aQGn8xp$Ramp。ksv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z8vGtYM*Jgamp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。ksv*3tnGK8!z89Amv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。ksv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNuKNamp。gTXRm6X4NGpP$vSTTamp。gTXRm6X4NGpP$vSTTamp。gTXRm6X4NGpP$vSTTamp。qYpEh5pDx2zVkumamp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。qYpEh5pDx2zVkumamp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz84!z89Amv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。ksv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z89AmYWpazadNuKNamp。ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNuKNamp。gTXRm6X4NGpP$vSTTamp。gTXRm6X4NGpP$vSTTamp。qYpEh5pDx2zVkumamp。qYpEh5pDx2zVkumamp。qYpEh5pDx2zVkumamp。MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZQcUE%amp。ksv*3tnGK8!z8